|U.K. and Ireland|
|Horses for Riding or Drawing Carriages|
|No||Each Horse||No||Each Horse|
|Horses let to hire without Post Duty, each||1||8||9|
|Race Horses, each||3||10||0|
|Horses ridden by Butchers, in their trade, each||1||8||9|
|Where two only are kept, the second at||0||10||6|
|Horse for riding & not exceeding the height of 13 hands, each||1||1||0|
|Other Horses, 13 hands & Mules, each||0||10||6|
Clergymen & Dissenting Ministers, whose incomes are under £120. A year, are exempt from duty for one riding horse, "if only one be kept, and it be not used in drawing a taxable carriage."
Persons occupying farms under the value of £500. a year, may keep one riding horse free of duty, if only one be kept; but every such person must gain is livelihood principally by farming, and not derive an income from any other source exceeding £100 a year.
Horses used by market gardeners, solely in their business, are exempt from duty.
Husbandry horses, occasionally used in drawing burdens, or occasionally used or let for drawing for hire or profit, are exempt, if not used for drawing any carriage chargeable with duty.
Licensed postmasters are allowed to use their post-horses in husbandry, and in drawing manure, fodder, or fuel, free from duty.
Persons are exempt for one horse ridden by bailiffs, shepherds, or herdsmen.
Of the value of £20 or upwards, out of Personal Estate, or charged upon Real Estate, &c.; and upon every share of Residue.
To a child or parent, or any lineal descendant or ancestor of the deceased 1per cent - To a brother or sister, or their descendants, 3 per cent - To an uncle or aunt, or their descendants 5 per cent - To a great uncle or aunt, or their descendants 6 per cent - To any other relation, or stranger in blood, 10 per cent - Legacy to husband, or wife, exempt.
If the deceased died prior to the 5th April, 1805, the duty only attaches on Personal Estates, and by a lower scale.
|No||At per Servant||Bachelors' ditto|
|All above 11 at the rates last mentioned.|
* This rate of Duty (£1. 4s) is payable for every male person employed in any of the capacities. Sch. C, No. 1., and not being a servant to this employer, if the employer shall otherwise be chargeable to the above duties on servants, or for any carriage, or for more than one horse kept for riding, or drawing any carriage; and if the employer shall not be chargeable to such other duties, then the sum of 10s. is payable for every such male person employed.
The taxes on travellers, clerks, shopmen, &c,. are repealed.
Waiters in Taverns, &c., £1 10s each.
Male servants as above described, each being under the age of 21, and the son of the employer are exempt form duty.
Coachmen, &c. let on job, £1 5s each.
This duty is extended to coachmen kept for the purpose of driving any public stage coach or carriage, and to persons employed as guards to such stage coach or carriage.
Male servants under 18years of age, employed in any of the capacities, Sch. C. Nos. 1, 3, and 4, by persons residing in the parishes in which such servants have a legal settlement, are exempt from duty.
Roman Catholic clergymen are exempt from the additional duty chargeable on bachelors.
|4 wheels, for||Post Chaises|
|2||6||10||0||each; but if drawn|
|3||7||0||0||by one horse only|
For every additional body, £3 3s
Carriages let by coach makers, without horses, £6.
By 1 William IV. C. 35, for every carriage with four wheels, each being of less diameter than 30 inches, where the same shall be drawn by a pony or ponies, mule or mules, exceeding 12 hands, and not exceeding thirteen hands in height, per annum, £3 5s; (If with less than four wheels, and the ponies, &c., not exceeding 12 hands high, and not let for hire, it is exempt.) For every carriage with four wheels, drawn by one horse, mare, gelding, or mule, and no more, per annum, £4 10s.
Carriages with 2 wheels, ea. £3 5s 0d.
Do. Drawn by two or more Horses of Mules £4 10s 0d
For every additional Body used on the same Carriage £1 11s 6d.
Exemption - By 6th & 7th Wm IV cap., 65 , sec, 2 and 3, carriages of any construction, if the price or value has never exceeded £21, and if marked with the name, address, and occupation of the owner, in the manner prescribed by the above statute, are exempted from duty, provided they are kept for party's own use, and not let out to hire. If a carriage be hired for the conveyance of prisoners or paupers only, such hiring does not render it liable to duty, whether it have two or four wheels.
|If £5 and under £10||0||3|
|£1000 and upwards||10||0|
For any sum expressed "in full of all demands" 10s
Penalty for giving receipts without a stamp £10 under £100 and £20 above that sum.
|WITH A WILL||WITHOUT A WILL|
The scale continues to increase up to £1,000,000
|Not exceeding £50||2||6|
|Above 50 not exceeding 100||5||0|
|Above 100 not exceeding 200||10||0|
|Above 200 not exceeding 500||15||0|
|Above 500 ---||20||0|
|When the Premium is||£.||s.||d.|
|If||£30 and under £50||2||0||0|
|50 and under 100||3||0||0|
|100 and under 200||6||0||0|
|200 and under 300||12||0||0|
The scale increases to £1000. and upwards. If no Premium £1 or £1. 15s. If more than 1080 words.
Of the value of £20. and upwards, containing only 1080 words, £1. 15s.; and for every further 1080 words, £1. 5s.
|Duty per house|
|Duty per house|
Farm houses belonging to Farms under £200. a year are exempt from window duty.
Susan Johnson. ©2001